Armstrong v. The Queen, 2004 TCC 348 (Informal Procedure)

REASONS FOR JUDGMENT

(delivered orally from the Bench at

Nanaimo, British Columbia, on March 24, 2004)

[1]      This motion by the Respondent's counsel to dismiss the Appellant's purported appeals for his taxation years 1991 and 1993.

[2]      Respecting these two years,

(1)     The Tax Court of Canada issued a Consent Judgment respecting the Appellant's appeal for 1991 on February 20, 2002 in respect to a Notice of Appeal dated March 12, 1996;

(2)     The Tax Court of Canada issued a Judgment respecting the Appellant's appeal for 1993 on February 24, 1997 in respect to a Notice of Appeal dated March 14, 1996. This was confirmed by the Federal Court of Appeal on February 28, 1999.

[3]      The Appellant filed an amended return for 1993 in December 1997, no assessment or determination respecting this was issued.

[4]      In the Court's view both of the entire taxation years in question here were previously dealt with by the Courts. At those times any allowable amendments could have been raised before trial. Once an appeal has been commenced it is for the Appellant's entire taxation year before the Court. Failure by the Appellant to bring an issue forward then is his own responsibility. Whether by negligence or by inadvertence he fails to do so is, again, his own responsibility. In other words, there is and there has to be an end somewhere. That end is at the trial in the Tax Court of Canada or appeal in the Federal Court of Appeal, all as set out in the Income Tax Act.

[5]      In this case,

(1)     For 1991 the Appellant is statute barred by section 152 of the Income Tax Act;

(2)     For 1993 this Court is now without jurisdiction as set forth in subsection 169(2).

[6]      Certainly, at this point, on any argument submitted by the Appellant respecting this motion and the purported appeals, the Tax Court of Canada is without jurisdiction under the Income Tax Act to hear a further appeal respecting the Appellant's 1991 or 1993 taxation years.

[7]      For these reasons the purported Notice of Appeals for these years are quashed.

Signed at Ottawa, Canada, this 26th day of May 2004.

Beaubier, J.